Field Manning Stone Hawthorne & Aycock Logo
Field Manning Stone Hawthorne & Aycock Logo
FMSHA Firm Office

Legal Notice

© 2012 Field, Manning, Stone, Hawthorne & Aycock, P.C. Materials contained within this Web site provide information on general legal issues and are not intended to provide advice on any specific legal matter. This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship. Internet subscribers and online readers should not act upon this information without seeking professional counsel. The materials on this Web site may not reflect the most current legal developments, verdicts or settlements. Past performance is no guarantee of future results. Every matter is different. Similar results may not be obtained in your matter. Please do not send any information about a specific legal matter that may involve you until we know that representing you does not create a conflict of interest and an attorney-client relationship is established in writing. Contact any attorney by phone or email to request information regarding our conflict of interest policy. This Web site contains references and links to other Internet sites. These links are not endorsements of any products or services in such sites, and no information in such sites has been endorsed or approved by this Web site.

TREASURY CIRCULAR 230 DISCLOSURE: This written advice was not intended or written to be used, and it cannot be used by any taxpayer, for the purpose of avoiding penalties that may be imposed on the taxpayer. (The foregoing legend has been affixed pursuant to U.S. Treasury Regulations governing tax practice.)